The University of Tennessee Payroll Manual

Country Maximum Presence Amount Article Comments
Bangladesh 2 years $ 8,000 21 (2) b
Barbados       j
Belgium 5 years $ 9,000 19 (1)(b) b, g, h
Canada 5 years $10,000 XV a
China No limit $ 5,000 20 (c) b, c
Cyprus 5 years $ 2,000 21 (1) b, i
Czech Republic 5 years $ 5,000 21 (1) b, c, d
Egypt 5 years $ 3,000 23 (1) b, c, i
Estonia 5 years $ 5,000 20 (1) b, g, h
France 5 years $ 5,000 21 (1) b, g, h
Germany 4 years $ 9,000 20 (4) b, c, e
Hungary       j
Iceland 5 years $ 2,000 22 (1) b, c, h
Indonesia 5 years $ 2,000 19 (1) b
Israel 5 years $ 3,000 24 (1) b, c, h
Jamaica       j
Korea 5 years $ 2,000 21 (1) b, f, g, h
Latvia 5 years $ 5,000 20 (1) b
Lithuania 5 years $ 5,000 20 (1) b
Morocco 5 years $ 2,000 18 b
Netherlands No limit $ 2,000 22 (1) b, c
Norway 5 years $ 2,000 16 (1) b, c
Pakistan No limit $ 5,000 XIII (1)  
Philippines 5 years $ 3,000 $ 3,000 b, f, h
Poland 5 years $ 2,000 18 (1) b, f, h
Romania 5 years $ 2,000 20 (1) b, f, h
Slovak Republic 5 years $ 5,000 21 (1) b, c, f
Slovenia 5 years $ 5,000 20 (1) b, c, h
Spain 5 years $ 5,000 22 (1) b, j
Thailand 5 years $ 3,000 22 (1) b, c, f, h
Trinidad & Tobago 5 years $ 2,000 19 (1) b, h
Tunisia 5 years $ 4,000 20 b
Venezuela 5 years $ 5,000 21 (1) b


a student is taxed retroactively on full amount if income is over $10,000
b Exception to the "savings clause."  If within the time limit, the student may claim the tax treaty benefits even if he or she qualifies as a tax resident (not applicable for permanent resident or immigrant status).  Students from the People's Republic of China may claim the treaty as long as they are primarily enrolled to be a student, even if they have become permanent residents or have immigrant status
c if the treaty benefits are used as a student, they may not be used immediately following as a teacher/researcher
d treaty benefits may be used only once in a lifetime
e tax is retroactive if the student remains past 4 years
f if individual re-establishes home country residency, he or she can claim both student and teacher/researcher treaty benefits
g student can claim back to back treaty exemptions as a student then as a teacher/researcher
h limited to 5 calendar years from the date of arrival in the United States
i students continuing on for graduate level studies may continue to claim the tax treaty benefits for the additional time needed to complete degree requirements
j amount is less personal exemption for tax year
k can elect to be treated as a tax resident
   
   

Contact

Robert C. Chance

Director

P115 Andy Holt Tower

Knoxville, TN 37996

865-974-5251 Phone

865-974-3530 Fax